LTCG - exemption u/s 54F - CIT(A) while enhancement has not ...
Case Laws Income Tax
December 26, 2019
LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting the figure of the actual sale consideration received. - AO as well as CIT(A) failed to justify the stand by making additions in respect of long term capital gain without granting exemption u/s 54F
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